Examples of tax-exempt social & recreational clubs


Organizations that may be exempt under Internal Revenue Code section 501(c)(7), if they meet the requirements for exemption, include--

  • College social/academic fraternities and sororities
  • Country clubs
  • Amateur hunting, fishing, tennis, swimming and other sport clubs
  • Dinner clubs that provide a meeting place library, and dining room for members
  • Variety clubs
  • Hobby clubs
  • Homeowners or community associations whose primary function is to own and maintain recreational areas and facilities

Additional information

Homeowners' Associations Under IRC 501(c)(4), 501(c)(7) and 528 - EO continuing professional education article